Add Hawaii's employee temporary disability insurance contribution

changelog.d/hi-tdi-employee-contribution.added.md

@@ -0,0 +1 @@
+Add Hawaii's employee temporary disability insurance contribution under HRS 392-43, with the maximum weekly wage base for 2004 through 2026 computed from the state average annual wage that HRS 383-61(b) rounds to $100, and count it in employee payroll tax and household net income.

changelog.d/hi-tdi-employee-contribution.fixed.md

@@ -0,0 +1 @@
+Extend the federal 401(k) elective deferral and catch-up limits back to 2004 from the IRS cost-of-living table, which sets the 2015 through 2017 elective deferral limit at $18,000 rather than $18,500.

policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/catch_up/age_threshold.yaml

@@ -1,6 +1,6 @@
 description: The US limits catch-up pension contributions to individuals this age or older.
 values:
-  2021-01-01: 50
+  2004-01-01: 50
 metadata:
   unit: year
   period: year

policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/catch_up/limit/k401.yaml

@@ -3,16 +3,20 @@ description: The IRS limits 401(k) catch-up contributions to this amount based o
 brackets:
   - threshold:
       values:
-        2018-01-01: 0
+        2004-01-01: 0
     amount:
       values:
-        2018-01-01: 0
+        2004-01-01: 0
   - threshold:
       values:
-        2018-01-01: 50
+        2004-01-01: 50
     amount:
       values:
-        2018-01-01: 6_000
+        2004-01-01: 3_000
+        2005-01-01: 4_000
+        2006-01-01: 5_000
+        2009-01-01: 5_500
+        2015-01-01: 6_000
         2020-01-01: 6_500
         2023-01-01: 7_500
         2024-01-01: 7_500
@@ -26,10 +30,14 @@ brackets:
             interval: 500
   - threshold:
       values:
-        2018-01-01: 60
+        2004-01-01: 60
     amount:
       values:
-        2018-01-01: 6_000
+        2004-01-01: 3_000
+        2005-01-01: 4_000
+        2006-01-01: 5_000
+        2009-01-01: 5_500
+        2015-01-01: 6_000
         2020-01-01: 6_500
         2023-01-01: 7_500
         2024-01-01: 7_500
@@ -45,10 +53,14 @@ brackets:
             interval: 500
   - threshold:
       values:
-        2018-01-01: 64
+        2004-01-01: 64
     amount:
       values:
-        2018-01-01: 6_000
+        2004-01-01: 3_000
+        2005-01-01: 4_000
+        2006-01-01: 5_000
+        2009-01-01: 5_500
+        2015-01-01: 6_000
         2020-01-01: 6_500
         2023-01-01: 7_500
         2024-01-01: 7_500
@@ -75,5 +87,5 @@ metadata:
       href: https://www.irs.gov/newsroom/401k-limit-increases-to-23500-for-2025-ira-limit-remains-7000
     - title: IRS announcement - 401(k) limit increases for 2026
       href: https://www.irs.gov/newsroom/401k-limit-increases-to-24500-for-2026-ira-limit-increases-to-7500
-    - title: Cost-of-Living Adjustments for Retirement Items
+    - title: "Cost-of-Living Adjustments for Retirement Items #page 1,3-6"
       href: https://www.irs.gov/pub/irs-tege/cola-table.pdf#page=1

policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/limit/401k.yaml

@@ -1,5 +1,13 @@
 description: The US limits annual 401(k) contributions to this amount.
 values:
+  2004-01-01: 13_000
+  2005-01-01: 14_000
+  2006-01-01: 15_000
+  2007-01-01: 15_500
+  2009-01-01: 16_500
+  2012-01-01: 17_000
+  2013-01-01: 17_500
+  2015-01-01: 18_000
   2018-01-01: 18_500
   2019-01-01: 19_000
   2020-01-01: 19_500
@@ -21,5 +29,5 @@ metadata:
   - title: 26 CFR § 1.402(g)-1 - Limitation on exclusion for elective deferrals. (d))(i)
     href: https://law.cornell.edu/cfr/text/26/1.402(g)-1
   # Inflation adjusted amounts
-  - title: Cost-of-Living Adjustments for Retirement Items
+  - title: "Cost-of-Living Adjustments for Retirement Items #page 1,3-6"
     href: https://www.irs.gov/pub/irs-tege/cola-table.pdf#page=1

policyengine_us/parameters/gov/states/hi/tax/payroll/temporary_disability_insurance/employee_rate.yaml

@@ -0,0 +1,20 @@
+description: Hawaii limits the employee temporary disability insurance contribution to this share of weekly wages.
+values:
+  # Zero marks years before the first notice read (2004), not a law without a
+  # contribution. See maximum_weekly_wage_base.yaml.
+  0000-01-01: 0
+  2004-01-01: 0.005
+
+metadata:
+  period: year
+  unit: /1
+  label: Hawaii employee TDI maximum contribution rate
+  reference:
+    - title: Hawaii Revised Statutes Section 392-43(a)
+      href: https://data.capitol.hawaii.gov/hrscurrent/Vol07_Ch0346-0398/HRS0392/HRS_0392-0043.htm
+    - title: Hawaii DLIR, 2004 maximum weekly wage base notice
+      href: https://web.archive.org/web/20050226051453/http://hawaii.gov:80/labor/dcd/pdf/TDI/2004%20TDI%20Wage%20Base.pdf#page=1
+    - title: Hawaii DLIR, 2026 maximum weekly wage base notice
+      href: https://labor.hawaii.gov/dcd/files/2025/12/2026-Maximum-Weekly-Wage-Base.pdf#page=1
+    - title: Hawaii DLIR, Form TDI-15 (rev. June 2026)
+      href: https://labor.hawaii.gov/dcd/files/2023/05/TDI15-rev-2026.06-1.pdf#page=1

policyengine_us/parameters/gov/states/hi/tax/payroll/temporary_disability_insurance/excluded_payments.yaml

@@ -0,0 +1,37 @@
+description: Hawaii leaves these payments out of wages for the temporary disability insurance contribution.
+values:
+  # HRS 383-11(1)(C) covers what an employer pays under a plan for medical or
+  # hospitalization expenses, including amounts paid for insurance or into a fund.
+  # HRS 392-5(6) leaves service in the employ of the United States government
+  # out of employment.
+  0000-01-01:
+    - pre_tax_health_insurance_premiums
+    - health_savings_account_payroll_contributions
+    - military_basic_pay
+  # The law did not change in 2004. The federal elective deferral limit that the
+  # contribution variables below read starts then, as does the contribution rate.
+  2004-01-01:
+    - pre_tax_health_insurance_premiums
+    - health_savings_account_payroll_contributions
+    - military_basic_pay
+    # HRS 383-11(4)(A) covers what an employer pays on an individual's behalf to
+    # a trust described in IRC 401(a). It sets no condition on income tax
+    # treatment, so Roth deferrals come out with traditional ones.
+    - traditional_401k_contributions
+    - roth_401k_contributions
+    # HRS 383-11(1)(A) covers what an employer pays for annuities under a plan
+    # on account of retirement.
+    - traditional_403b_contributions
+    - roth_403b_contributions
+
+metadata:
+  period: year
+  unit: list
+  label: Hawaii TDI payments excluded from wages
+  reference:
+    - title: Hawaii Revised Statutes Section 392-3
+      href: https://data.capitol.hawaii.gov/hrscurrent/Vol07_Ch0346-0398/HRS0392/HRS_0392-0003.htm
+    - title: Hawaii Revised Statutes Section 392-5
+      href: https://data.capitol.hawaii.gov/hrscurrent/Vol07_Ch0346-0398/HRS0392/HRS_0392-0005.htm
+    - title: Hawaii Revised Statutes Section 383-11
+      href: https://data.capitol.hawaii.gov/hrscurrent/Vol07_Ch0346-0398/HRS0383/HRS_0383-0011.htm

policyengine_us/parameters/gov/states/hi/tax/payroll/temporary_disability_insurance/maximum_weekly_wage_base.yaml

@@ -0,0 +1,91 @@
+description: Hawaii counts weekly wages up to this amount toward the employee temporary disability insurance contribution.
+values:
+  # Zero marks years before the first notice read (2004), not a law without a
+  # wage base. HRS 392-43(b)(2) sets the base at one fifty-second of the State's
+  # average annual wage as HRS 383-61(b) determines it for the preceding year,
+  # times 1.21, and HRS 383-61(b) computes that average rounded to the nearest
+  # hundred dollars. Each value takes the average from that year's DLIR notice,
+  # rounds it to $100, multiplies by 1.21 / 52 and rounds once to the cent. For
+  # 2026, 64,471.82 rounds to 64,500, and 64,500 * 1.21 / 52 = 1,500.87. DLIR's
+  # notices use the average before rounding (1,500.21 for 2026), so the values
+  # here run from 0.84 below to 1.15 above the published bases.
+  0000-01-01: 0
+  2004-01-01: 721.35
+  2005-01-01: 751.60
+  2006-01-01: 791.15
+  2007-01-01: 821.40
+  2008-01-01: 842.35
+  2009-01-01: 877.25
+  2010-01-01: 902.85
+  2011-01-01: 884.23
+  2012-01-01: 902.85
+  2013-01-01: 921.46
+  2014-01-01: 940.08
+  2015-01-01: 951.71
+  2016-01-01: 981.96
+  2017-01-01: 1_023.85
+  2018-01-01: 1_068.06
+  2019-01-01: 1_089.00
+  2020-01-01: 1_119.25
+  2021-01-01: 1_102.96
+  2022-01-01: 1_200.69
+  2023-01-01: 1_319.37
+  2024-01-01: 1_375.21
+  2025-01-01: 1_442.69
+  2026-01-01: 1_500.87
+
+metadata:
+  period: week
+  unit: currency-USD
+  label: Hawaii TDI maximum weekly wage base
+  reference:
+    - title: Hawaii Revised Statutes Section 392-43(b)(2)
+      href: https://data.capitol.hawaii.gov/hrscurrent/Vol07_Ch0346-0398/HRS0392/HRS_0392-0043.htm
+    - title: Hawaii Revised Statutes Section 383-61(b)
+      href: https://data.capitol.hawaii.gov/hrscurrent/Vol07_Ch0346-0398/HRS0383/HRS_0383-0061.htm
+    - title: Hawaii DLIR, 2004 maximum weekly wage base notice
+      href: https://web.archive.org/web/20050226051453/http://hawaii.gov:80/labor/dcd/pdf/TDI/2004%20TDI%20Wage%20Base.pdf#page=1
+    - title: Hawaii DLIR, 2005 maximum weekly wage base notice
+      href: https://web.archive.org/web/20050226052914/http://hawaii.gov:80/labor/dcd/pdf/general/2005_WAGE_BASE.pdf#page=1
+    - title: Hawaii DLIR, 2006 maximum weekly wage base notice
+      href: https://web.archive.org/web/20060227223955/http://hawaii.gov:80/labor/dcd/pdf/general/2006_WAGE_BASE.pdf#page=1
+    - title: Hawaii DLIR, 2007 maximum weekly wage base notice
+      href: https://web.archive.org/web/20080719002041/http://hawaii.gov/labor/dcd/PDF/general/2007_Wage_Base_12-1-06.pdf#page=1
+    - title: Hawaii DLIR, 2008 maximum weekly wage base notice
+      href: https://web.archive.org/web/20080724052848/http://hawaii.gov/labor/dcd/PDF/general/WAGE%20BASE-2008%20%28PDF%29.pdf#page=1
+    - title: Hawaii DLIR, 2009 maximum weekly wage base notice
+      href: https://web.archive.org/web/20121025001236/http://hawaii.gov/labor/dcd/PDF/general/2009%20Wage%20Base.pdf#page=1
+    - title: Hawaii DLIR, 2010 maximum weekly wage base notice
+      href: https://web.archive.org/web/20101215215838/http://hawaii.gov/labor/dcd/PDF/general/2010%20Wage%20Base.pdf#page=1
+    - title: Hawaii DLIR, 2011 maximum weekly wage base notice
+      href: https://web.archive.org/web/20101215215837/http://hawaii.gov/labor/dcd/PDF/general/2011%20Wage%20Base.pdf#page=1
+    - title: Hawaii DLIR, 2012 maximum weekly wage base notice
+      href: https://web.archive.org/web/20121024102028/http://hawaii.gov/labor/dcd/PDF/general/2012%20Wage%20Base.pdf#page=1
+    - title: Hawaii DLIR, 2013 maximum weekly wage base notice
+      href: https://web.archive.org/web/20141030021517/http://labor.hawaii.gov/dcd/files/2013/01/Old-Wage-Base.pdf#page=1
+    - title: Hawaii DLIR, 2014 maximum weekly wage base notice
+      href: https://web.archive.org/web/20141030011206/http://labor.hawaii.gov/dcd/files/2013/01/New-Wage-Base.pdf#page=1
+    - title: Hawaii DLIR, 2015 maximum weekly wage base notice
+      href: https://web.archive.org/web/20160824005208/http://labor.hawaii.gov:80/dcd/files/2013/01/2015-Wage-Base.pdf#page=1
+    - title: Hawaii DLIR, 2016 maximum weekly wage base notice
+      href: https://web.archive.org/web/20160706000230/http://labor.hawaii.gov:80/dcd/files/2014/11/2016.pdf#page=1
+    - title: Hawaii DLIR, 2017 maximum weekly wage base notice
+      href: https://web.archive.org/web/20171101222709/https://labor.hawaii.gov/dcd/files/2013/01/17Wbase.pdf#page=1
+    - title: Hawaii DLIR, 2018 maximum weekly wage base notice
+      href: https://labor.hawaii.gov/dcd/files/2017/11/2018.pdf#page=1
+    - title: Hawaii DLIR, 2019 maximum weekly wage base notice
+      href: https://labor.hawaii.gov/dcd/files/2018/11/2019wagebase.pdf#page=1
+    - title: Hawaii DLIR, 2020 maximum weekly wage base notice
+      href: https://web.archive.org/web/20201017202041/https://labor.hawaii.gov/dcd/files/2019/11/newWBA.pdf#page=1
+    - title: Hawaii DLIR, 2021 maximum weekly wage base notice
+      href: https://web.archive.org/web/20201204141806/https://labor.hawaii.gov/dcd/files/2019/11/newWBA.pdf#page=1
+    - title: Hawaii DLIR, 2022 maximum weekly wage base notice
+      href: https://web.archive.org/web/20220819164238/https://labor.hawaii.gov/dcd/files/2019/11/newWBA.pdf#page=1
+    - title: Hawaii DLIR, 2023 maximum weekly wage base notice
+      href: https://web.archive.org/web/20230306111219/https://labor.hawaii.gov/dcd/files/2019/11/newWBA.pdf#page=1
+    - title: Hawaii DLIR, 2024 maximum weekly wage base notice
+      href: https://labor.hawaii.gov/dcd/files/2023/11/2024-Max-Weekly-Wage-Base-Weekly-Benefit-Amount.pdf#page=1
+    - title: Hawaii DLIR, 2025 maximum weekly wage base notice
+      href: https://labor.hawaii.gov/dcd/files/2023/05/2025-Max-Weekly-Wage-Base-Rev-2025.03.pdf#page=1
+    - title: Hawaii DLIR, 2026 maximum weekly wage base notice
+      href: https://labor.hawaii.gov/dcd/files/2025/12/2026-Maximum-Weekly-Wage-Base.pdf#page=1

policyengine_us/parameters/gov/states/hi/tax/payroll/temporary_disability_insurance/qualification/minimum_wages.yaml

@@ -0,0 +1,16 @@
+description: Hawaii counts an employee's weekly wages toward the temporary disability insurance contribution only if the employee earned at least this amount in the prior 52 weeks.
+values:
+  # Act 30 of 1999 applies from 2000 and left this amount in place. Later acts
+  # did not change it. Zero marks earlier years, which this program does not model.
+  0000-01-01: 0
+  2000-01-01: 400
+
+metadata:
+  period: year
+  unit: currency-USD
+  label: Hawaii TDI minimum wages to count weekly wages
+  reference:
+    - title: Hawaii Revised Statutes Section 392-43(b)(1)
+      href: https://data.capitol.hawaii.gov/hrscurrent/Vol07_Ch0346-0398/HRS0392/HRS_0392-0043.htm
+    - title: Session Laws of Hawaii 1999, Act 30
+      href: https://data.capitol.hawaii.gov/slh/Years/SLH1999/SLH1999_Act30.pdf#page=1

policyengine_us/parameters/gov/states/hi/tax/payroll/temporary_disability_insurance/qualification/minimum_weekly_hours.yaml

@@ -0,0 +1,16 @@
+description: Hawaii treats a week as qualifying for the temporary disability insurance contribution only if the employee was paid for at least this many hours in that week.
+values:
+  # Act 30 of 1999 applies from 2000 and left this count in place. Later acts
+  # did not change it. Zero marks earlier years, which this program does not model.
+  0000-01-01: 0
+  2000-01-01: 20
+
+metadata:
+  period: week
+  unit: hour
+  label: Hawaii TDI minimum paid hours in a qualifying week
+  reference:
+    - title: Hawaii Revised Statutes Section 392-43(b)(1)
+      href: https://data.capitol.hawaii.gov/hrscurrent/Vol07_Ch0346-0398/HRS0392/HRS_0392-0043.htm
+    - title: Session Laws of Hawaii 1999, Act 30
+      href: https://data.capitol.hawaii.gov/slh/Years/SLH1999/SLH1999_Act30.pdf#page=1

policyengine_us/parameters/gov/states/hi/tax/payroll/temporary_disability_insurance/qualification/minimum_weeks.yaml

@@ -0,0 +1,16 @@
+description: Hawaii counts an employee's weekly wages toward the temporary disability insurance contribution only if the employee worked at least this many qualifying weeks in the prior 52 weeks.
+values:
+  # Act 30 of 1999 applies from 2000 and left this count in place. Later acts
+  # did not change it. Zero marks earlier years, which this program does not model.
+  0000-01-01: 0
+  2000-01-01: 14
+
+metadata:
+  period: year
+  unit: week
+  label: Hawaii TDI minimum qualifying weeks to count weekly wages
+  reference:
+    - title: Hawaii Revised Statutes Section 392-43(b)(1)
+      href: https://data.capitol.hawaii.gov/hrscurrent/Vol07_Ch0346-0398/HRS0392/HRS_0392-0043.htm
+    - title: Session Laws of Hawaii 1999, Act 30
+      href: https://data.capitol.hawaii.gov/slh/Years/SLH1999/SLH1999_Act30.pdf#page=1

policyengine_us/programs.yaml

@@ -2192,6 +2192,18 @@ programs:
     variable: ca_fera
     parameter_prefix: gov.states.ca.cpuc.fera
 
+  - id: hi_tdi
+    name: Hawaii Temporary Disability Insurance
+    full_name: Hawaii Temporary Disability Insurance employee contribution
+    category: Taxes
+    agency: Hawaii Department of Labor and Industrial Relations
+    status: partial
+    coverage: HI
+    variable: hi_employee_temporary_disability_insurance_contribution
+    parameter_prefix: gov.states.hi.tax.payroll.temporary_disability_insurance
+    verified_start_year: 2004
+    notes: Models the employee contribution as the HRS 392-43(a) limit times the employer's deduction share, which defaults to 1; benefits and employer costs are out of scope.
+
   - id: il_fpp
     name: Illinois Family Planning Program
     full_name: Illinois HFS Family Planning Program